Schedule 9ZC, Part 1, paragraph 1B

This Act has effect as if after section 5A there were inserted— This section applies where— a person (“P”) makes a taxable supply of goods in the course or furtherance of a business to another person (“R”), the supply is facilitated by an online marketplace, and either the special scheme condition or the Union goods condition is met. For the purposes of this Act— P is to be treated as having supplied the goods to the operator of the online marketplace, and the operator is to be treated as having supplied the goods to R in the course or furtherance of a business carried on by the operator. The special scheme condition is met where— R belongs in Northern Ireland and is not a taxable person, the supply is a qualifying supply of goods within the meaning of Schedule 9ZE, and the operator of the online marketplace is a participant in a special scheme within the meaning of that Schedule. But the special scheme condition is not met where— P is established in the United Kingdom, and the supply involves the removal of goods from Great Britain or the Isle of Man to Northern Ireland. The Union goods condition is met where— P is not established in Northern Ireland or a member State, R either— belongs in Northern Ireland and is not a taxable person, or belongs in a member State and is not liable or entitled to be registered for VAT in accordance with the law of that member State, and the supply is a supply of Union goods that are located in Northern Ireland at the time they are supplied. But the Union goods condition is not met where— P is established in Great Britain or the Isle of Man, and R belongs in Northern Ireland. In this section, “Union goods” has the same meaning as in Regulation (EU) 952/2013 of the European Parliament and of the Council of 9 October 2013 laying down the Union Customs Code (see Article 5(23) of that Regulation).

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Source: legislation.gov.uk · retrieved 2026-07-28